Mariya Paliwala
Mariya is the Senior Editor at Juris Hour. She has 7+ years of experience on covering tax litigation stories from the Supreme Court, High Courts and various tribunals including CESTAT, ITAT, NCLAT, NCLT, etc. Mariya graduated from MLSU Law College, Udaipur (Raj.) with B.A.LL.B. and also holds an LL.M. She started her career as a freelance tax reporter in the leading online legal news companies.
Indirect Taxes
Profit From Purchase and Sale of Cargo Space Not Taxable as Business Auxiliary Service: CESTAT
The Chennai Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) has set aside service tax demands raised on freight rebates, brokerage, incentives and airway bill fees earned by a customs clearing and shipping company, holding that profit generated from the purchase...
Indirect Taxes
Service Tax Demand Can’t Be Based Solely on Difference Between Balance Sheet and ST-3 Returns: CESTAT
The Customs, Excise and Service Tax Appellate Tribunal (CESTAT), Bangalore, has ruled that a service tax demand cannot be sustained merely on the basis of differences between the turnover disclosed in an assessee’s Balance Sheet or Trial Balance and its ST-3 returns without identifying...
Keep exploring
GST
November 30 GST Return Deadline Retrospective from July 1, 2017: Kerala High Court
The Kerala High Court has reaffirmed significant relief for GST-registered taxpayers by holding that...
Direct Tax
NFAC Must Provide Virtual Hearing Before Deciding Income Tax Appeals, Oral Hearing Can’t Be Replaced by Written Submissions: Delhi High Court
The Delhi High Court has held that the National Faceless Appeal Centre (NFAC) cannot...
GST
GST Registration Cancellation: Karnataka High Court Holds Appeal U/s 107 Is Proper Remedy
The Karnataka High Court has reiterated that a taxpayer challenging the cancellation of a...
Case Compilation
JURISHOUR | TAX LAW DAILY BULLETIN : 23 JULY, 2026
Here’s the Tax Law Daily Bulletin for July 23, 2026.GSTGST ON DIAGNOSTIC SERVICES MUST...
Indirect Taxes
‘Minute Maid Nimbu Fresh’ Is a Fruit Juice-Based Drink, Not Lemonade; CESTAT Quashes ₹19 Lakh Excise DemandÂ
The Chennai Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) has...
GST
CBIC Plans Faceless GST System; Refunds, Registration and Assessments May Go Digital in Phases
The Central Board of Indirect Taxes and Customs (CBIC) is preparing a major overhaul...
Supreme Court
Occupant’s Right to Redeveloped Flat: Supreme Court Builder to Honour Permanent Alternate Accommodation Agreement
The Supreme Court has held that a developer cannot evade its contractual and statutory...
Notification
ITR-3 Glitch? Income Tax Portal Flags Defects for Partners Even When No Error Exists
The Income Tax Department's e-Filing portal has come under scrutiny after taxpayers filing ITR-3...
Indirect Taxes
Ahmedabad Customs Seizes Gold Worth ₹19.48 Lakh Hidden Inside Shirt Collars of Dubai Passengers
Ahmedabad Customs has once again foiled an attempt to smuggle gold into India, with...
Indirect Taxes
Mumbai Customs Seizes Gold, Hydroponic Weed, E-cigarettes ; 19 Arrested
Mumbai Customs has intensified its anti-smuggling operations, recording significant seizures of gold, narcotic substances,...
GST
Centre Conducted No Study on 5% GST Regime Without ITC for Hotel Accommodation Services; No Review Pending Before GST Council
The Central Government has informed Parliament that it has not undertaken any post-implementation review...
Indirect Taxes
Kolkata Customs Seizes 707 Invasive Red-Eared Slider Turtles at Airport
In a major crackdown on illegal wildlife trafficking, the Air Intelligence Unit (AIU) of...
Latest articles
Indirect Taxes
Profit From Purchase and Sale of Cargo Space Not Taxable as Business Auxiliary Service: CESTAT
The Chennai Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) has...
Indirect Taxes
Service Tax Demand Can’t Be Based Solely on Difference Between Balance Sheet and ST-3 Returns: CESTAT
The Customs, Excise and Service Tax Appellate Tribunal (CESTAT), Bangalore, has ruled that a...
Indirect Taxes
Importer’s Consent to Enhanced Customs Valuation Does Not Bar Statutory Appeal: CESTAT
The Customs, Excise and Service Tax Appellate Tribunal (CESTAT), Allahabad, has ruled that an...
Indirect Taxes
Foreign Supplier’s ‘Packing Mistake’ Can’t Explain Undeclared Branded Goods in Import Consignment: CESTAT
The Customs, Excise and Service Tax Appellate Tribunal (CESTAT), Allahabad, has held that an...

